Self Assessment | AccountingWEB

Self Assessment

My client, a seafarer for many years, has a continuing claim to the 100% seafarers deduction, working outside the UK in foreign climes.  He remains a Resident of the UK for UK tax purposes.


is an amount paid to a tenant to vacate tax deductible in one year


My client is a two-man partnership, and one has an overdrawn capital account.

I'll health has forced him to retire, and he's teetering on the edge of bankruptcy.


A client has a trading company with various items of stock they plan to move to fixed assets as they prepare to rent these items to customers.


Our client gets paid a per diem disturbance allowance, this is included in his taxable pay. This amount is to cover any and all expenses relating to having to work away from his normal workplace.


My client is a private hire taxi driver and we have been claiming 8% capital allowance on his car. The balance brought forward from last year is £18302.


I have a company which pays £4k per annum on keyman cover for its two Directors.


So VW has rigged its emissions. This could be a bit of a windfall for HMRC in terms of over claimed capital allowances and underpaid car benefit, although no penalties can possibly apply.


Income received from date of death, taxable on beneficiary on receipt ,

Does this mean that any income not distributed this year will be taxed under new regime?


Just looking at one of my publican clients.

I wonder what similar brewery tied businesses are performing like, and indeed untied.